BIR Ruling No. 291-82

November 18, 1982 BIR RULING NO. 291-82 197-II 000-00 291-82 Corona International AC P.O. Box No. 42 Cubao, Quezon City Attention: Mr . Edgardo S . Silverio President & General Manager Gentlemen : In reply to your letter dated November 24 and December 3, 1981, please be informed that your importation of the following articles: a) AR22 XL Antenna Rotor System b) AR40 solid state bell rotor c) BTLA Big talk solid state preselect rotor d) CD45 metered communication rotor e) Ham IV communication metered rotor f) T2X tail twister rotor which are designed to support and rotate large television antennas, and considered as part and accessory of television set is subject to the 25% advance sales tax based on landed cost thereof, plus 50% mark-up pursuant to Sections 193(b) and 197.I. (G), in relation to Section 197.II, all of the Tax Code, as amended. Very truly yours, RUBEN B. ANCHETA Acting Commissioner